The main target of our country s government accounting is madding the best uses of cash basis accounting which has advantage on norm management.
由于我国法律制度不完善,政府与社会的监督机制不发达以及我国公民对政府财务信息的要求不高等制约因素的限制,最大程度发挥现金制在合规性管理上的优势仍是现阶段我国政府会计的主要目标。
Taking 50 foreign listed companies and 187 domestic ones as samples, with their successive 5 years accounting information from 1998 to 2002, and using the factorial analysis mode, this paper makes an analysis on their financial indices used to measure corporate profitability respectively in terms of accrual accounting and cash basis accounting.
本文以国外50家上市公司和国内187家上市公司为样本,利用其1998-2002年连续5的财务会计信息,运用因子分析法,分别对样本公司按照应计制和现金制会计基础下衡量公司盈利能力的财务指标进行了分析。
Understand how accrual accounting differs from a cash basis.
理解应计制会计与现金制会计的区别。
From Earnings Management to Cash Flow Manipulation--A New Tendency under the Integrating Background of Accrual-based Accounting and Cash-based Accounting;
应计制与现金制融合背景下的现金流操控——从盈余管理到现金流操控
cash box of natural stone (non-precious)
贱金属制现金保险箱
Innovate the Rural Financial System and Establish a Modern Financial System
创新农村金融体制 建立现代金融制度
preparation of cash distribution plan
现金分配计划的编制
The statement of cash flows is prepared on a cash basis.
现金流量表是以现金基础(收付实现制)来编报的。
The term cash management refers to planning, controlling, and accounting for cash transactions.
现金管理是关于现金交易的计划、控制和记录。
Internal control over cash is sometimes regarded merely as a means of preventing fraud and theft.
现金的内部控制是为了防止现金被盗用。
Cash flow table--preparing method of cash flow from operating activities;
现金流量表——经营活动现金流量编制方法
cash basis of revenue recognition
现金收付实现制营业收入认定法
Computer Compilation of Cash Flow Sheet;
现金流量表的计算机编制思想与实现
Accrual-basis accounting versus cash-basis accounting
权责发生制和现金收付制
An Economic Analysis of the Transition from the Pay-as-you-go System to the Funded System;
由现收现付制向基金制转轨的经济学分析
Impacts of Current Financial System on the Financial Development in Ethnic Areas;
现行金融体制对民族地区金融发展的影响
An Inquiry into Modern Financial Regime: Based on the Theory of Financial Transaction Expenses;
现代金融制度探析:基于金融交易费用理论
adjusted income method of preparing cash budget
编制现金预算收益调整法
A voucher system hel maintain control over cash di ursements.
一个凭单系统帮助维护控制现金支付。
cash management: Control and use of liquid assets.
现金管理:对流动资产的控制和使用。